REGISTERED NUMBER: 00752945 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Treberva Fruit Farms Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G C Snell

Mrs S J Snell

N A L Snell

Dr J Snell

SECRETARY:

G C Snell

REGISTERED OFFICE:

Treberva

Much Birch

Herefordshire

HR2 8HU

REGISTERED NUMBER:

00752945 (England and Wales)

ACCOUNTANTS:

Thorne Widgery Accountancy Ltd

Chartered Accountants

2 Wyevale Business Park

Kings Acre

Hereford

Herefordshire

HR4 7BS

BANKERS:

Barclays Bank plc

Management Suite

Monkmoor Court

31/34 Commercial Street

Hereford

HR4 9BH

FIXED ASSETS

Tangible assets

4

527,207

488,959

Investments

5

1,395

1,395

528,602

490,354

CURRENT ASSETS

Stocks

58,500

52,000

Debtors

289,520

200,123

Cash at bank and in hand

7,107

32,433

355,127

284,556

CREDITORS

Amounts falling due within one year

(357,872

)

(359,460

)

NET CURRENT LIABILITIES

(2,745

)

(74,904

)

TOTAL ASSETS LESS CURRENT LIABILITIES

525,857

415,450

CREDITORS

Amounts falling due after more than one year

(28,480

)

-

PROVISIONS FOR LIABILITIES

(28,998

)

(15,031

)

NET ASSETS

468,379

400,419

CAPITAL AND RESERVES

Called up share capital

4,300

4,300

Revaluation reserve

7

225,062

225,062

Retained earnings

239,017

171,057

SHAREHOLDERS' FUNDS

468,379

400,419

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

N A L Snell - Director

1.	STATUTORY INFORMATION

Treberva Fruit Farms Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

10% on cost

Plant and machinery

-

25% reducing balance and 10% on cost

Fixtures and fittings

-

20% reducing balance

Computer equipment

-

25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 April 2024

1,739,529

Additions

107,770

At 31 March 2025

1,847,299

DEPRECIATION

At 1 April 2024

1,250,570

Charge for year

69,522

At 31 March 2025

1,320,092

NET BOOK VALUE

At 31 March 2025

527,207

At 31 March 2024

488,959

Cost or valuation at 31 March 2025 is represented by:

Totals

£

Valuation in 2001

140,062

Valuation in 2006

110,000

Valuation in 2009

93,000

Valuation in 2024

(118,000

)

Cost

1,622,237

1,847,299

If freehold properties had not been revalued they would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

365,340

365,340

Aggregate depreciation

239,155

239,155

Value of land in freehold land and buildings

11,375

11,375

5.	FIXED ASSET INVESTMENTS

Investments are included at cost less amounts written off. Profits or losses arising from disposal of fixed asset investments are treated as part of the result from ordinary activities.

6.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

42,620

10,261

7.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

225,062